When an imaging device for observing epidermis (skin), scalp, and the like is used to capture an image on the basis of reflected light reflected on a surface of the epidermis, a surface state of the epidermis such as skin roughness and texture of skin can be observed. Meanwhile, when an image is captured on the basis of scattered light scattered at the inside of the epidermis, an inner state of the skin such as a spot and dullness can be observed. Such an imaging device is publicly known through Japanese Patent Application Laid-Open No. 11-308496, for example. This imaging device is provided with two polarized illumination systems configured to selectively irradiate an object to be observed with respective rays of polarized light whose vibration directions intersect with each other orthogonally or substantially orthogonally, while an analyzer having a vibration direction matching or substantially parallel to the vibration direction of the polarized light from one polarized illumination system and at the same time intersecting with the vibration direction of the polarized light from another polarized illumination system orthogonally or substantially orthogonally is disposed therein on an optical path extending from the object to be observed to a CCD element configured to image the object to be observed.